Fraud Prevention on Village Government: The Importance of Digital Infrastructure Supervision

Abstract

This paper aims to develop a framework of digital infrastructure supervision to optimize fraud prevention in village government, Indonesia. Village is the smallest area in the country of Indonesia. The village government carries out the tasks of village management which is assisted by the facilitator and the village supervisor to account for village funds. Digital infrastructure supervision is used to detect and reduce the opportunity of fraud. The infrastructure of village government supervisors includes Regional Inspectorate, village community empowerment agency, village representative agency, village assistant, and digital supervision system. These infrastructures become a benchmark to increase accountability and transparency of village fund management. Future research will include validating the proposed framework using an empirical data.